The tariff classification of works of art from Canada.

NY 869948 JANUARY 8 1992 CLA-2-97:S:N:N1:233 869948 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Carol Wallace Granville Native Art 2241 Granville Street Vancouver, B.C., Canada V6H 3G1 RE: The tariff classification of works of art from Canada. Dear Ms. Wallace: In your letter dated November 22, 1991, you requested information concerning the dutiable status of stone sculptures by Gary Minaker-Russ. Gary Minaker-Russ is a Canadian working in original stone sculptures. Based on the submitted resume Mr. Minaker-Russ has exhibited in Canada, as well as in many private collections around the world, and is recognized as a professional artist of the free fine arts. Original sculptures, limited to the first 12 in an edition, made by the artist are classifiable in item 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for original sculptures and statuary, in any material. The duty rate will be free. Original sculptures made in excess of 12 are not within the provisions of heading 9703, HTSUS, and are dutiable according to their component material in chief value. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport